Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
CENVAT credit - Refund claim of the credit restored after reversal / restoration of disallowed credit - unjust enrichmen - to even conceive that restoration of CENVAT credit is to be prevented as a matter of course is not in accordance with the fundamentals that motivated the incorporation of ‘value added’ in indirect taxation. - AT
CENVAT credit - Refund claim of the credit restored after reversal / restoration of disallowed credit - unjust enrichmen - to even conceive that restoration of CENVAT credit is to be prevented as a matter of course is not in accordance with the fundamentals that motivated the incorporation of ‘value added’ in indirect taxation. - AT
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